- (1.) In these two appeals the respondent is the Arvind mills Ltd. Appeal No. 605 of 1965 arises out of Reference No. 6 of 1963 and Appeal No. 608 of 1965 arises out of Reference No. 3 of 1962. Appeal No. 605 of 1965 relates to the period between 1/11/1952, and 31/03/1953, and during that period the company sold 21 items of goods for the total value of Rs. 54,829. 00. The goods fell under four heads : (1) Old containers such as cans, boxes etc. (2) Discarded stores, machinery and iron scrap. (3) Waste caustic liquor. (4) Miscellaneous discarded items such as Aessian, oil, chemicals, colours, lime etc. In Appeal No. 608 of 1965 which relates to the period 1/04/1953, to 31/03/1954, there was sale of 20 items of the total value of Rs. 1,09,300. 00. The goods sold were of the same description and classes as set out in Appeal No. 605 of 1965. For reasons mentioned in the judgment of the principal appeal no. 603 of 1965, the answer to the question submitted will be in the negative, except as to waste caustic liquor. There will be no order as to costs in these appeals.;